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Financial reporting in Europe: Prospects for research

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  • Weetman, Pauline

Abstract

This paper is a commentary on the future of financial reporting in Europe and on how research into accounting issues can be relevant to policy makers. Combining scholarship in accounting with scholarship in management can offer insight into national and global issues where accounting communicates information that affects managerial decisions at the microeconomic level and political decisions at the macroeconomic level. The paper cites examples of recent research in financial reporting and points to the current work plans of leading policy makers to illustrate the potential for researchers to influence policy directions. The context of financial reporting, nationally and globally, and the data available in the public domain, provide continued opportunities for researchers investigating accounting issues in the private sector and the public sector.

Suggested Citation

  • Weetman, Pauline, 2018. "Financial reporting in Europe: Prospects for research," European Management Journal, Elsevier, vol. 36(2), pages 153-160.
    • Handle: RePEc:eee:eurman:v:36:y:2018:i:2:p:153-160
    DOI: 10.1016/j.emj.2017.11.002
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    2. Piotr Luty & Milos Petkovic, 2021. "Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 899-917.
    3. Youssef Saida, 2021. "Predicting the Virtual Financial Communication Content: A Discriminant Analysis Applied on Small and Medium Stocks," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(11), pages 156-156, July.

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